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HB 478

Maryland House of Delegates bill in Session 2026.

Status: enacted. Latest action: June 15, 2026.

Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration.

Bill ID MD-2026-HB-478
Session 2026
Status enacted
Committee Ways and Means; Budget and Taxation
House of Delegates enacted 2026-06-15
Summary

Altering a subtraction modification under the Maryland income tax for unreimbursed expenses paid or incurred by eligible teachers during a taxable year for the purchase of certain classroom supplies to include prekindergarten classroom teachers employed in publicly funded prekindergarten programs at eligible public providers or lead teachers or consulting teachers employed in a publicly funded prekindergarten program at an eligible private provider in the State; and applying the Act to all taxable years beginning after December 31, 2025.

Sponsor
Delegate Patterson
Official Source Back to Bills
Actions Timeline
Date Event Detail
2026-01-23 Introduced Bill introduced
2026-06-15 Status enacted
2026-06-15 Latest Action Approved by the Governor - Chapter 61
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